Consulta colectiva y gestión por cuotas en el modelo chino gubernamental de relaciones laborales

El sistema chino de relaciones laborales consiste en un modelo de consulta colectiva dirigida por el Gobierno y un método de gestión por cuotas heredado de la economía planificada. Gobierno y sindicatos colaboran para lograr cuotas de cobertura, sobre todo a nivel empresarial. Aunque consiguen salvar las reticencias empresariales, la ausencia de verdadera negociación colectiva priva de sustancia los convenios firmados. A partir de entrevistas y de fuentes documentales, los autores concluyen que el Gobierno pretende institucionalizar un marco de relaciones laborales para contener el creciente descontento laboral pero posponiendo pragmáticamente la auténtica negociación colectiva en aras de la estabilidad y el crecimiento.     

Effects of hiring former employees of multinationals in the absorptive capacity of local firms

The attraction of foreign direct investment seeks, among other things, to increase the productivity of local companies through knowledge spillovers. However, the empirical evidence in this regard is contradictory. One influential factor is the absorptive capacity of the local companies. This article analyzes the effect of the presence of former employees of multinational corporations as employees of local companies, on the absorptive capacity of said companies. The study was done in Costa Rica, a country known for its successful strategy in the subject matter. The data come from a survey applied to 1167 companies by the Observatorio Costarricense de las Pymes in 2011. It was found that the hiring of former employees of multinational corporations by local companies has a positive effect on the index of absorptive capacity of companies in all productive sectors. Specifically, this hiring of former employees increases the index of absorptive capacity by nine percentage points, with differences by sector and the size of the company.     

O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs

By an accurate survey, this study aims to analyze how costs behave brazilian companies listed on the BM&FBOVESPA between years of 1994 and 2011. In order to do this, diverse economic and financial information available in the form of reports was gathered, but which has not yet gone through any statistical analysis, for a longitudinal analysis that includes a period of 18 years. The results are presented in two axes, in which the first one indicates costs behavioral tendencies and the second one analyzes their symmetry. The results showed that the Cost of Goods Sold (CPV, for Portuguese) presents a strong declining trend; Expenses Sales are directly related to the area (essential goods or monopoly, for example); Administrative Expenses have a slight declining trend. In relation to sticky costs, when performing an overview with the companies studied, the theory proposed by Anderson, Banker and Janakiraman (2003) is partially applied, since, for varying levels of revenue up to 10% the asymmetry is confirmed.     

The information compliance indexes. The illustrative case of income taxes

The adoption of IASB’s standards has represented, in the European Union, an important effort of harmonization towards the financial reporting comprehensiveness, reliability, relevance and comparability. This paper seeks to highlight the importance of Information Compliance Indexes (ICI), based on the accounting standards, as a proxy for reporting quality awareness. This approach is evidenced through an illustrative example about disclosures on deferred taxes, as required by IAS 12. This standard prescribes the accounting treatment for current taxes, deferred assets and liabilities. These issues are usually perceived by stakeholders as indicators of companies’ continuity and potential future returns. Based on non-financial listed companies of Euronext Lisbon regulated market, with reference to the end of fiscal years 2008 and 2012, an information compliance index was performed, based on that accounting standard. Then, this index was regressed with a set of performance and control indicators. Evidences have provided several statistical significant insights, which corroborate the findings that information compliance and disclosure levels depend from several performance and control indicators.     

When do MNCs fail to learn from prior failure experience?

Do multinational corporations (MNCs) learn from their prior failures in international joint ventures (IJVs)? When does decision makers’ cognitive inability hinder MNCs from learning through their prior failure experiences? In the context of IJV survival in subsequent IJV entries, this study compares predictions made from two distinct theoretical perspectives, both of which belong to the behavioural school in strategy literature. According to the performance feedback perspective, MNCs may effectively learn from their prior failure experiences gained in familiar decision‐making contexts. On the other hand, according to the cognitive bias perspective, MNCs may not be able to effectively learn from their prior failure experiences if they inaccurately interpret the causes of their prior failures. The results provide partial support for the notion that MNC decision makers may not be able to effectively learn from their prior failures because of their cognitive biases. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Building a better literature review: Looking at the nomological network of the country‐of‐origin effect

Due to a rising pace of knowledge production, reviewing extant knowledge on mature topics has become increasingly challenging. Researchers often need to account for hundreds of references with little guidance on how to proceed. Taking the phenomenon of the country‐of‐origin effect (COE) as an example, this paper proposes a solution to tackle this challenge. By adopting the principles of integrative literature reviews and using online databases, bibliography management software, and literature‐mapping techniques, I organize 355 papers about the COE. As a result, the nomological network of the COE is drawn while establishing links between the phenomenon, its antecedents, and its outcomes. This methodological article contributes to building better literature reviews. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Framing the usefulness of eHRM in talent management: A case study of talent identification in a professional services firm

As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

Performing the “post-secular” in Santiago de Compostela

Current debates on and theorizations of (post)secularism lack sustained discussions of the role of pilgrimage tourism, spiritual journeys and sacred places. This article is a theoretically informed and empirically based study that explores contemporary pilgrimage tourism as an arena where ‘post-secular’ praxis and discourse fuse. It identifies the multiple ways in which the ‘post-secular’ is performed through pilgrimage tourism, viz. construction of identities, journeys of becoming and performativity as instances of mobile place making. Contemporary pilgrimage tourism to Santiago de Compostela is polyvalent. Pilgrimages cannot be read off as unambiguously religious, secular or post-secular. Pilgrimage tourism spaces are open-ended such that place identity and meaning are being continuously reworked.     

Water resources and land use planning systems in Portugal—Exploring better synergies through Ria de Aveiro

The paper discusses the relevance of a stronger articulation between land use and water resources systems to enhance the success of the Water Framework Directive. Using article 11 of the WFD, this paper assess (i) how the Spatial Planning and Urban Development Law as well as the Portuguese Water Law converge to promote better integration of water resources into spatial planning, (ii) how their prospects are developed at the regional basis, namely through the Regional Spatial Development Plan and River Basin Management Plan, and (iii) how these are prepared to inform other planning instruments at the local level. It shows through a spatial analysis of the regional land-use plan and the river basin plan as applied over the Ria de Aveiro estuary area, the conflicts and opportunities for stronger synergies. The paper concludes with a critical analysis of the integration of the spatial planning and water resources planning systems in Portugal, and reveals new insights and challenges for more productive synergies between these systems.     

论和谐社会视野中水库管理部门纪检监察工作的开展

纪检监察机关肩负着反腐倡廉为构建和谐社会提供纪律保证的艰巨任务,必须深刻理解构建社会主义和谐社会这一全新执政治国理念的重大现实意义和深远历史意义。本文分析了在建设社会主义和谐社会的大背景下如何展开水库管理部门纪检监察工作的对策。